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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
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IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201633005 | 1362.04-00 | Inadvertent Terminations | 08/12/2016 |
| 201633004 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 08/12/2016 |
| 201633004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 08/12/2016 |
| 201633003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/12/2016 |
| 201633003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2016 |
| 201633002 | 2010.00-00 | Unified Credit Against Estate Tax | 08/12/2016 |
| 201633002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2016 |
| 201633001 | 2032A.00-00 | Valuation of Farm Real Property | 08/12/2016 |
| 201633001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2016 |
| 201633000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/12/2016 |
| 201632025 | 4945.04-04 | Grants to Individuals | 08/05/2016 |
| 201632024 | 4945.04-04 | Grants to Individuals | 08/05/2016 |
| 201632023 | 501.03-30 | Organizational and Operational Tests | 08/05/2016 |
| 201632022 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 08/05/2016 |
| 201632021 | 501.03-20 | Religious Organizations | 08/05/2016 |
| 201632021 | 501.03-30 | Organizational and Operational Tests | 08/05/2016 |
| 201632021 | 501.35-00 | "Exclusively" Test | 08/05/2016 |
| 201632021 | 501.36-01 | Section 501(c)(3) Organizations | 08/05/2016 |
| 201632020 | 501.03-30 | Organizational and Operational Tests | 08/05/2016 |
| 201632020 | 501.33-00 | Private v. Public Interest Served | 08/05/2016 |
| 201632019 | 338.01-02 | Time in which Election must be made | 08/05/2016 |
| 201632019 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/05/2016 |
| 201632018 | 2010.00-00 | Unified Credit Against Estate Tax | 08/05/2016 |
| 201632018 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/05/2016 |
| 201632017 | 2010.00-00 | Unified Credit Against Estate Tax | 08/05/2016 |
